FAC Explorer

Finding 1170462 (2024-005)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2026-01-23
Audit: 383621
Organization: Baca County, Colorado (CO)
Auditor: DMC AUDITING AND CONSULTING LLC

AI Summary

  • Answer: The County's financial report for the LATCF program showed a discrepancy of over 10% from the total reported amount.
  • Trend: This indicates a pattern of non-compliance with the LATCF grant program reporting requirements.
  • List: Recommend implementing stronger internal controls to ensure accurate reporting and compliance moving forward.

Finding Text

Based on our review of the annual financial report for LATCF program, the County’s reporting was more than the 10% difference from the total amount reported. The County did not comply with the reporting requirement for the LATCF grant program. In addition, the County lacked proper internal controls over the reporting compliance requirement for the LATCF program.

Corrective Action Plan

Baca County Commissioners had a personnel change during the report period and the new personnel mistakenly reported the LATCF expenditures twice. By the time this mistake was discovered there was no way to recall / revise the LATCF reporting error. The county has improved the tracking spreadsheet for all grants to include more details. Also, second reviewer will go over the grant details to make sure nothing is missed prior to reporting.

Categories

Reporting Internal Control / Segregation of Duties

Programs in Audit

ALN Program Name Expenditures
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $113,538
21.032 LOCAL ASSISTANCE AND TRIBAL CONSISTENCY FUND $88,424
93.563 CHILD SUPPORT SERVICES $77,393
93.658 FOSTER CARE TITLE IV-E $73,757
93.778 MEDICAL ASSISTANCE PROGRAM $64,630
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $54,753
93.421 STRENGTHENING PUBLIC HEALTH SYSTEMS AND SERVICES THROUGH NATIONAL PARTNERSHIPS TO IMPROVE AND PROTECT THE NATION’S HEALTH $50,000
93.354 PUBLIC HEALTH EMERGENCY RESPONSE: COOPERATIVE AGREEMENT FOR EMERGENCY RESPONSE: PUBLIC HEALTH CRISIS RESPONSE $38,216
93.569 COMMUNITY SERVICES BLOCK GRANT $35,256
93.568 LOW-INCOME HOME ENERGY ASSISTANCE $27,780
10.557 WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN $26,838
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $24,873
93.667 SOCIAL SERVICES BLOCK GRANT $14,149
93.044 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS $10,344
93.069 PUBLIC HEALTH EMERGENCY PREPAREDNESS $8,630
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $7,924
93.323 EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) $6,199
93.994 MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES $4,375
93.967 CENTERS FOR DISEASE CONTROL AND PREVENTION COLLABORATION WITH ACADEMIA TO STRENGTHEN PUBLIC HEALTH $3,900
93.596 CHILD CARE MANDATORY AND MATCHING FUNDS OF THE CHILD CARE AND DEVELOPMENT FUND $3,680
93.471 TITLE IV-E KINSHIP NAVIGATOR PROGRAM $3,506
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $3,505
93.659 ADOPTION ASSISTANCE $3,356
93.472 TITLE IV-E PREVENTION PROGRAM $1,783
93.268 IMMUNIZATION COOPERATIVE AGREEMENTS $1,346
93.090 GUARDIANSHIP ASSISTANCE $542
10.551 SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $282